Terry v. Comm'r

GARY I. TERRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Terry v. Comm'r

Docket No. 13062-14L.

United States Tax Court

T.C. Memo 2016-88; 2016 Tax Ct. Memo LEXIS 85; 111 T.C.M. (CCH) 1397;

May 3, 2016, Filed

An appropriate order and decision will be entered.

Gary I. Terry, Pro se.

John D. Ellis, for respondent.

LAUBER, Judge.

LAUBER

MEMORANDUM OPINION

LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal Revenue Service (IRS or respondent) to uphold a notice of intent to levy. The parties…